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James and Theresa DeMuro owned an engineering company in New Jersey called TAD Associates.

Not unlike yesterday’s tax case from the Eleventh Circuit, TAD Associates withheld money for taxes from its employees paychecks. TAD did not send that money along to the IRS.

The IRS approached the DeMuros about this. It was a civil matter at that point – the IRS required the DeMuros to set up a special trust account where they were to put their employees taxes.

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Stuart Register ran a business that conducted criminal background checks on people.

He had a number of employees. Employees, of course, have to be paid. To pay them, he used a payroll company – PrimePay. PrimePay withheld taxes from the employees’ pay, and told Mr. Register how much he needed to send to the government for those taxes.

Mr. Register did not send money that was withheld to pay taxes.

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Michael Jackson – no, not that one – pled guilty to dealing crack.

He did so at a particularly odd time in our Nation’s history when it comes to crack sentencing.

Mr. Jackson’s plea hearing was in June of 2009. The district court judge, wanting to give Mr. Jackson the benefit of what the court was sure would be a new change in our crack sentencing laws – sure that change he could believe in was coming – let Mr. Jackson’s sentencing hearing be delayed to see if Congress would change the crack sentencing laws.

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It must be hard for the police to be hot on a chase, then have to slow down to get a warrant.

But, even though the police are excited from being on the trail of a suspected drug mule, the Eighth Circuit held, in United States v. Ramirez, that just because the police are hurrying to get their man, they still have to get a warrant to search his room.

1144233_vacancy.jpgThe Great Omaha Goose Chase

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It’s difficult not to love an opinion that contains this paragraph:

Heraclitus famously said that one never steps into the same river twice. What he meant was that one never steps into the same water; the river is the same, even though its substance is always changing. And so a conspiracy can be the same even if all the acts committed pursuant to it are different, because it is the terms of the agreement rather than the details of implementation that determine its boundaries.

Federal prosecutors love conspiracies more than Oliver Stone. Prove an agreement between A and B to further an illegal end, and you can bring in all sorts of stuff against A that she didn’t actually do (B did). And you only have to prove a constructive agreement – not an actual one.

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You’ve got to feel for federal district judges.

Their caseloads are going up as the Senate refuses to confirm judges to replace those who have left the bench. Justice Scalia doesn’t respect them. Their pay hasn’t been meaningfully increased in years.

So you could understand why a federal district court judge would want to have fewer trials.

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Imagine you were going to a professional meeting. Maybe it’s a weeklong off-site skills training for work. Maybe it’s an odd kind of a conference in your hometown. You’ll be at some strange new location during the day, then go home at night.

1254520_teamwork__1.jpgAt the start of the exercise, people seem interested in you. They ask you a lot about yourself. But then, at some point, you’re given a seat and told to just sit, watch, and learn.

Next, the woman who is leading the training reads to you from a list of instructions that she had prepared in advance. You are not allowed to ask questions. Your fellow participants aren’t allowed to talk about the instructions.

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It’s easy to hate people who are found guilty of child pornography charges. People don’t like it when other people sexualize children

But, as the Sixth Circuit held in United States v. Inman, a district court still has to give reasons to be mean to them.

Mr. Inman pled guilty to possession of child pornography. He was sentenced to 57 months in prison.

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Like many Americans, Leslie Onyesoh had a credit card problem. His problem, however, wasn’t maxing out her cards or making the minimum payment.

His problem was that when postal inspectors raided his home, they found a spreadsheet containing 500 expired credit card numbers.

One can assume that they were someone else’s expired credit card numbers.

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Jesus Rodriguez took a long time coming to the truth. But in his appeal in United States v. Rodriguez, the D.C. Circuit held that, sometimes, coming to the truth late is coming soon enough.

Mr. Rodriguez was indicted for cocaine distribution. He faced a five-year mandatory minimum.

There Are Two Ways To Get Under A Mandatory Minimum Sentence